{"id":2012,"date":"2023-01-12T08:00:06","date_gmt":"2023-01-12T07:00:06","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2012"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"suppression-de-la-taxe-sur-les-vehicules-des-societes-et-declaration-des-taxes-a-l-affectation-des-vehicules-de-tourisme-en-janvier-2023","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2012","title":{"rendered":"Suppression de la Taxe sur les  V\u00e9hicules des soci\u00e9t\u00e9s et  d\u00e9claration des taxes \u00e0  l&rsquo;affectation des v\u00e9hicules de  tourisme en janvier  2023"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2012\" class=\"elementor elementor-2012\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1c54d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1c54d0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d3d3ff\" data-id=\"4d3d3ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e781cc elementor-widget elementor-widget-heading\" data-id=\"2e781cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 2.66667rem;font-style: normal\">L'actualit\u00e9 du mois de janvier 2023<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-726ed2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"726ed2a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e46b379\" data-id=\"e46b379\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa2379c elementor-widget elementor-widget-heading\" data-id=\"fa2379c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 2rem;font-style: normal\">Actualit\u00e9s fiscales<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d60f5ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d60f5ba\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d0da2df\" data-id=\"d0da2df\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b756df9 elementor-widget elementor-widget-heading\" data-id=\"b756df9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Suppression de la Taxe sur les V\u00e9hicules des soci\u00e9t\u00e9s et d\u00e9claration des taxes \u00e0 l'affectation des v\u00e9hicules de tourisme en janvier 2023<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-88ad232 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88ad232\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2a4a1d\" data-id=\"d2a4a1d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88cc406 elementor-widget elementor-widget-text-editor\" data-id=\"88cc406\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s (TVS) a \u00e9t\u00e9 supprim\u00e9e depuis le 1er janvier 2022 et a \u00e9t\u00e9 remplac\u00e9e par deux taxes annuelles. Ce changement concerne donc <u><b>le versement de janvier 2023<\/b><\/u> :<\/p><ul><li><b>la taxe annuelle sur les \u00e9missions de CO2 des v\u00e9hicules de tourisme :<\/b><\/li><\/ul><p>Actuellement, son tarif sera le m\u00eame que le bar\u00e8me lin\u00e9aire en 2021, mais il est pr\u00e9vu d\u2019\u00e9voluer. Les taxes ne seront plus calcul\u00e9es en fonction du nombre de trimestres d\u2019utilisation du v\u00e9hicule, mais en fonction du nombre exact de jours d\u2019utilisation. Jusqu\u2019au 1er janvier 2023, le forfait trimestriel sera optionnel.<br \/><span style=\"font-size: 15px\">Sont exon\u00e9r\u00e9s : les v\u00e9hicules \u00e9lectriques et hybrides (avec des \u00e9missions de dioxyde de carbone inf\u00e9rieures \u00e0 60 g\/km), ainsi que les voitures combinant \u00e9lectricit\u00e9 et E85, les voitures fonctionnant au GPL et au GNC, et m\u00eame les v\u00e9hicules pouvant accueillir une personne en fauteuil roulant.<\/span><\/p><ul><li><b>la taxe annuelle sur l\u2019anciennet\u00e9 des v\u00e9hicules de tourisme :<\/b><\/li><\/ul><p><span style=\"font-size: 15px\">Le bar\u00e8me de cette taxe est identique \u00e0 celle de la 2e composante de la TVS utilis\u00e9e jusqu\u2019en 2020. Les<\/span><\/p><p>v\u00e9hicules seront donc tax\u00e9s selon le niveau de pollution \u00e9mis par leur motorisation et leur ann\u00e9e de mise en circulation.<br \/>\u00c0 noter que les exon\u00e9rations sont identiques \u00e0 celles pr\u00e9vues pour la taxe annuelle relative aux \u00e9missions de CO2. <br \/>Les modalit\u00e9s de paiement de ces deux taxes restent identiques \u00e0 celles de la TVS, et d\u00e9pendent du r\u00e9gime d&rsquo;imposition \u00e0 la TVA :<\/p><ul><li><b>Si vous relevez d&rsquo;un r\u00e9gime r\u00e9el normal d&rsquo;imposition ou si vous n&rsquo;\u00eates pas redevable de<br \/>la TVA :<\/b> vous devez t\u00e9l\u00e9d\u00e9clarer vos taxes sur l&rsquo;annexe n\u00b0 3310 A \u00e0 la d\u00e9claration de la TVA<br \/>d\u00e9pos\u00e9e au cours du mois de janvier (en janvier 2023, vous devez t\u00e9l\u00e9d\u00e9clarer cette taxe pour<br \/>la p\u00e9riode du 1er janvier au 31 d\u00e9cembre 2022) ;<\/li><li><b>Si vous relevez d&rsquo;un r\u00e9gime simplifi\u00e9 d&rsquo;imposition :<\/b> vous devez d\u00e9clarer vos taxes au titre de l&rsquo;ann\u00e9e 2022 sur la d\u00e9claration annuelle CA12.\u00a0<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-245bca9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"245bca9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e2eb6ed\" data-id=\"e2eb6ed\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fea5c3 elementor-widget elementor-widget-image\" data-id=\"8fea5c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"399\" height=\"216\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/01\/Capture-decran-2023-01-19-155446.png\" class=\"attachment-large size-large wp-image-2053\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/01\/Capture-decran-2023-01-19-155446.png 399w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/01\/Capture-decran-2023-01-19-155446-300x162.png 300w\" sizes=\"(max-width: 399px) 100vw, 399px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de janvier 2023 Actualit\u00e9s fiscales Suppression de la Taxe sur les V\u00e9hicules des soci\u00e9t\u00e9s et d\u00e9claration des taxes \u00e0 l&rsquo;affectation des v\u00e9hicules de tourisme en janvier 2023 La taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s (TVS) a \u00e9t\u00e9 supprim\u00e9e depuis le 1er janvier 2022 et a \u00e9t\u00e9 remplac\u00e9e par deux taxes annuelles. Ce [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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